TAILIEUCHUNG - Lecture Principles of Managerial finance (4th edition): Chapter 2 - Lawrence J. Gitman

Chapter 2 - Financial statements and analysis. A routine step in personal financial planning is to prepare and analyze personal financial statements, so that you can monitor progress toward your financial goals. Also, you need to understand and analyze corporate financial statements to build and monitor your investment portfolio. | Chapter 2 Financial Statements and Analysis Learning Goals Review the contents of the stockholders’ report and the procedures for consolidating international financial statements. Understand who uses financial ratios, and how. Use ratios to analyze a firm’s liquidity and activity. Discuss the relationship between debt and financial leverage and the ratios used to analyze a firm’s debt. Learning Goals (cont.) Use ratios to analyze a firm’s profitability and market value. Use a summary of financial ratios and the DuPont system of analysis to perform a complete ratio analysis. The Stockholders’ Report The guidelines used to prepare and maintain financial records and reports are known as generally accepted accounting principles (GAAP). GAAP is authorized by the Financial Accounting Standards Board (FASB). The Sarbanes-Oxley Act of 2002, passed to eliminate the many disclosure and conflict of interest problems of corporations, established the Public Company Accounting Oversight Board .

• Tài chính doanh nghiệp
• Managerial finance
• Principles of managerial finance
• Lecture Principles of managerial finance
• Environment of managerial finance
• Financial statements
• Financial analysis
• Financial services
• Career opportunities
• Cash flow
• Financial planning
• Time value of money
• Future calue
• Risk and Return Fundamentals
• Interest rates
• Bond valuation
• Stock valuation
• Equity capital
• International managerial finance
• Capital budgeting cash flow
• Incremental cash flows
• Capital budgeting techniques
• Net present value
• The cost of capital
• Cost of long term debt
• Marginal cost
• Breakeven analysis
• Capital structure
• Operating breakeven point
• Working capital
• Current asset management
• Spontaneous liabilities
• Accounts payable management
• Short term loans
• Lecture Managerial finance
• Financial options
• Corporate finance
• Option terminology
• Dividend policy
• The financial market environment
• Corporate governance
• Managerial behavior
• Stock options
• Capital budgeting cash flows
• Payout policy
• Current liabilities management
• Business organization
• Maximize wealth
• Financial securities
• Free cash flows
• Future value
• Present value
• Rates of return
• Balance sheet
• Personal taxes